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An agreed-upon procedures review means the CPA (in this case, the City Auditor’s office) only performs the specifically requested procedures and then reports on those results. The American Institute of CPAs developed guidance listing specific procedures that were agreed to by the Federal Transit Administration and, due to its program participation, agreed to by the city’s Transit program. The results for each agreed-upon procedure is listed in the detailed report. In general, the Transit program did not prepare crosswalk documentation that reconciled its NTD reported amounts to the city’s accounting system amounts as required by the federal program rules.